Madhya Pradesh Court October 1986 Judgments
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Narsingh and anr. Vs. Balkishan and ors.
Court: Madhya Pradesh
Decided on: Oct-08-1986
Reported in: I(1987)ACC306; [1987]62CompCas519(MP)
V.D. Gyani, J.1. Appellants' father, Shambhoo, who was aged about 56 years, met with an accidental death on November 2, 1977, at about 10.30 p.m. as a result of negligent driving by respondent No. 2, Ramchandra, who was driving truck No. CPE-9359, The deceased was employed as a chowkidar in Modern Printing Press, Indore, and was drawing Rs. 175 per month as his salary.2. The owner and driver (respondents Nos. 1 and 2) of the truck preferred to remain absent before the Tribunal in spite of service of notices and as such they were proceeded ex parte. It was the insurance company, respondent No. 3, who contested the claim mainly on the ground that the accident had taken place in a 'private place' and, therefore, the insurance company was not liable to indemnify the other respondents.3. The Tribunal, upholding the contention of the insurance company, awarded Rs. 7,000 as compensation against the owner and driver (respondents Nos. 1 and 2) of the truck respectively. Aggrieved by this award ...
Narendra Kumar Rajendra Kumar JaIn Vs. Commissioner of Income-tax.
Court: Madhya Pradesh
Decided on: Oct-08-1986
Reported in: (1987)61CTR(MP)48; [1987]167ITR488(MP)
G. G. SOHANI, ACTG. C.J. - This is an application under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').The material facts giving rise to this application briefly are as follows : For the assessment year 1971-72, the applicant had filed a return disclosing its income at Rs. 53,414. While framing the assessment, the Income-tax Officer rejected the claim of the applicant for certain deductions and assessed the total income at Rs. 99,499. The Income-tax Officer also initiated penalty proceedings against the assessee and imposed a penalty of Rs. 38,526. The appeal preferred by the assessee before the Appellate Assistant Commissioner was allowed. However, on further appeal by the Revenue before the Tribunal, the Tribunal upheld the order passed by the Income-tax Officer imposing penalty to the extent of Rs. 10,070. On an application made by the assessee under section 256(1) of the Act, the Tribunal held that no question of law arose out of the order passed ...
Narendra Glass Works (P.) Ltd. Vs. M.P. Beer Products Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Oct-07-1986
Reported in: [1989]65CompCas396(MP)
P.D. Mulye, J.1. This order shall govern the disposal of Company Petition No. 3 of 1983 (National Cereals Products Ltd. v. M.P. Beer Products Pvt. Ltd.), No. 4 of 1983 (Mohan Shramik Udyog Ltd. v. M.P. Beer Products Pvt. Ltd.), No. 5 of 1983 (Trade Links Ltd. v. M.P. Beer Products Pvt. Ltd.] and No. 6 of 1983 (Mohan Meakin Ltd. v. M.P. Beer Products Pvt. Ltd.) as all these petitions have been filed by the petitioners as creditors of the respondent company for winding up of the respondent company on the ground that the respondent company is commercially insolvent and has no prospect of paying its debts.2. The facts giving rise to these petitions may be stated, in brief, thus :(a) According to the petitioner in Company Case No. 1 of 1983 (Narendra Glass Works (P.) Ltd. v. M.P. Beer Products Pvt. Ltd.), the respondent company is indebted to the petitioner to the tune of Rs. 28,124 '46 for the goods sold as mentioned in the petition. (b) In Company Petition No. 3 of 1983 (National Cereals ...
Commissioner of Gift-tax Vs. Porwal Udyog (India)
Court: Madhya Pradesh
Decided on: Oct-07-1986
Reported in: [1990]182ITR485(MP)
P.D. Mulye, J. 1. R. C. Mukati, counsel for the applicant, was heard on the question of admission.2. This is an application filed by the applicant under Section 26(3) of the Gift-tax Act, 1958, calling upon the Income-tax Appellate Tribunal, Iridore, to make a reference to this court on the following question of law proposed by the applicant :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the amount of Rs. 1,69,428 which was subjected to capital gains tax was not taxable as a gift In fact, the amount was not charged as a short-term capital gain, as it has been deleted in appeal ?'3. The facts giving rise to this application may be stated, in brief, thus : The respondent-assessee by a sale deed dated September 7, 1974, transferred its factory building, outhouses and agricultural lands of the firm to certain persons including its partners and some strangers. The consideration for these assets was Rs. 1,85,572 which was th...
Nihal Singh Vs. Ram Bai
Court: Madhya Pradesh
Decided on: Oct-03-1986
Reported in: AIR1987MP126
T.N. Singh, J.1. A woman was sold, mercifully not in an open market. Because the sale failed, the buyer has sued for refund of the consideration. Was sale not traffic in human beings, prohibited by Article 23 of the Constitution? May be, the sale has not attracted, in terms, the Suppression of Immoral Traffic in Women and Girls Act, 1956, for short, the Immoral Traffic Act. But, the moot question is, whether the plaintiff is entitled to the relief claimed, invoking Section-65 of the Contract Act, for short, the 'Act'.2. Both the Courts below having decreed plaintiffs suit, defendant has appealed to this Court. The facts of the case lie within a narrow compass. The basis of the suit evidently is a caste-custom. The question, therefore, would also be whether such custom does at all survive after the Constitution came into force. Plaintiffs case was that she was Dangi by caste and had a son named Laxman who could not be married at an early age according to custom prevalent among people of...
Commissioner of Income-tax Vs. K.L. Rajput
Court: Madhya Pradesh
Decided on: Oct-01-1986
Reported in: [1987]164ITR197(MP); 1987MPLJ217
G.G. Sohani, Actg. C.J.1. By this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Jabalpur Bench, has referred the following question of law to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the Income-tax Officer's order had merged with the order of the Appellate Assistant Commissioner and, therefore, the Commissioner was not competent to revise the order under Section 263 of the Income-tax Act, 1961 ?'The material facts giving rise to this reference briefly are as follows : The assessee, who was assessed in the status of an individual, carried on the business of a contractor. The assessee also derives income from plying trucks. While framing the assessment for the assessment year 1973-74, the Income-tax Officer estimated the income of the assessee from P.W.D. contracts by applying a net profit rate ...
Commissioner of Income-tax Vs. Simplex Metalica
Court: Madhya Pradesh
Decided on: Oct-01-1986
Reported in: [1987]164ITR202(MP); 1987MPLJ294
G.G. Sohani, Actg. C.J.1. By this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Jabalpur Bench, has referred the following question of law to this court for its opinion :'Whether, on the facts and keeping in view the order of the Appellate Assistant Commissioner dated June 1, 1978, the Appellate Tribunal was justified in holding that the assessment order has merged with the order of the Appellate Assistant Commissioner particularly when the point of cash credit was not the subject of an appeal by the assessee before the Appellate Assistant Commissioner ?'2. The material facts giving rise to this reference briefly are as follows I While framing the assessment for the assessment year 1975-76, the Income-tax Officer called upon the assessee to prove the genuineness of nine cash credits in different names in the accounts of the assessee. The assessee produced confirmatory letters from creditors which we...
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